1)

Doon Company incurred the following costs while producing 560 units: direct materials, $9 per unit; direct labor, $30 per unit; variable manufacturing overhead, $14 per unit; total fixed manufacturing overhead costs, $11,200; variable selling and administrative costs, $3 per unit; total fixed selling and administrative costs, $7,280. There are no beginning inventories.

What is the ending balance in Finished Goods Inventory using variable costing if 400 units are sold?